This article is about the GST Applicability on live animals and their transportation.
Live Horses, Asses, Mules, and Hinnies – HSN 0101
| Description | HSN Code | GST Rate |
| Live horses, asses, mules and hinnies (pure-bred, polo, livestock, others) | 0101 / 1011090.0 / 1019010.0 / 1019020.0 / 1019090.0 | Nil |
Live Bovine Animals – HSN 0102
| Description | HSN Code | GST Rate |
| Bulls, cows, buffaloes (adult, calves, breeding, others) | 0102 / 1021090.0 / 1029010.0 / 1029020.0 / 1029090.0 | Nil |
Live Swine – HSN 0103
| Description | HSN Code | GST Rate |
| Pure-bred, weighing less than 50 kg or 50 kg and above | 0103 / 1039100.0 / 1039200.0 | Nil |
Live Sheep and Goats – HSN 0104
| Description | HSN Code | GST Rate |
| Sheep (including lambs), goats | 0104 / 1041090.0 | Nil |
Live Poultry – HSN 0105
| Description | HSN Code | GST Rate |
| Fowls (Gallus domesticus), ducks, geese, turkeys, guinea fowls | 0105 / 1051900.0 / 1059200.0 / 1059300.0 / 1059400.0 / 1059900.0 | Nil |
Other Live Animals – HSN 0106
| Description | HSN Code | GST Rate |
| Mammals (primates, whales, dolphins, etc.) | 0106 / 1061900.0 | |
| Reptiles (snakes, turtles) | 0106 / 287744 | |
| Birds (birds of prey, parrots, others) | 0106 / 288320 / 288384 / 1063900.0 | |
| Insects (bees, others), Pure Line Stock | 0106 / 1069010.0 / 1069020.0 / 1069090.0 | Nil |
- Effective Date: 01/07/2017 for all entries
- GST Rate: Nil (0%) across all live animals listed
- CESS: Not applicable
Live Animal Transportation
| SAC | Service Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 996511 | Road Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Containers Etc By Refrigerator Vehicles, Trucks, Trailers, Man Or Animal Drawn Vehicles Or Any Other Vehicles. | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
| 996512 | Railway Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Intermodal Containers, Bulk Cargo Etc | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | 12% 18% 5% 12% 18% 5% 12% |
Service Providers and GST Implications
- Goods Transport Agency (GTA): As per GST provisions, a GTA is any person who provides service in relation to the transport of goods by road and issues a consignment note. Services provided by a GTA are subject to GST.
- Non-GTA Transporters: Entities that transport goods by road without issuing a consignment note are not classified as GTAs. Services provided by such transporters are exempt from GST.
GST Rates and Mechanism for GTA Services
GTAs have the option to choose between two GST rate structures:
- 5% GST Rate: Applicable if the GTA does not avail input tax credit (ITC). Under this option, the liability to pay GST falls on the recipient of the service under the Reverse Charge Mechanism (RCM).
- 12% GST Rate: Applicable if the GTA opts to avail ITC. In this case, the GTA is responsible for paying the GST.
Exemptions Specific to Live Animals
While the supply of certain live animals is exempt from GST, this exemption does not automatically extend to their transportation services. The exemption for transportation services by road applies only when provided by non-GTA transporters.
| Service Provider | GST Applicability on Transporting Live Animals |
| Non-GTA Transporters | Exempt from GST |
| GTA (with consignment note) | 5% GST (without ITC) under RCM or 12% GST (with ITC) |
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Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
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